{
  "url": "https://openlegislation.uk/value-added-tax-and-excise-duties-appointed-day-eu-exit-regulations-2020/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-and-excise-duties-appointed-day-eu-exit-regulations-2020/introduction.json",
  "legislation": "uksi/2020/1641",
  "legislation_title": "The Value Added Tax and Excise Duties (Appointed Day) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/value-added-tax-and-excise-duties-appointed-day-eu-exit-regulations-2020",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Exiting The European Union\nValue Added Tax\nExcise\nMade 23rd December 2020\nThe Treasury make these Regulations in exercise of the powers conferred by section 52 of the Taxation (Cross-border Trade) Act 2018 and in accordance with—\n(a) regulation 1 of the Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019;\n(b) regulation 1 of the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019;\n(c) regulation 1 of the Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019;\n(d) regulation 1 of the Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019;\n(e) regulation 1(2) of the Taxation (Cross-border Trade) Act 2018 (Value Added Tax Transitional Provisions) (EU Exit) Regulations 2019;\n(f) article 2 of the Value Added Tax (Place of Supply of Services) (Supplies of Electronic, Telecommunication and Broadcasting Services) (Amendment and Revocation) (EU Exit) Order 2019;\n(g) regulation 1 of the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019;\n(h) regulation 1 of the Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019;\n(i) regulation 1 of the Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020;\n(j) regulation 1(2) of the Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020;\n(k) regulation 1 of the Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020;\n(l) regulation 1 of the Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020; and\n(m) regulation 1 of the Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2018 c. 22."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 2019/59; amended by S.I. 2020/1495 and 2020/1545."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "S.I. 2019/60; amended by S.I. 2020/1495 and 2020/1545."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "S.I. 2019/73."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "S.I. 2019/91; amended by S.I. 2020/1545."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "S.I. 2019/105; amended by S.I. 2020/1495."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "S.I. 2019/404."
    },
    {
      "type": "footnote",
      "label": "f8",
      "text": "S.I. 2019/513; amended by S.I. 2019/1214, 2020/1495, 2020/1545 and paragraph 13 of Schedule 2 to the Taxation (Post-transition Period) Act 2020 (c. 26). Regulation 2 (partially) and regulation 4(1) and (2) were brought into force by S.I. 2020/87 (C. 9) on exit day."
    },
    {
      "type": "footnote",
      "label": "f9",
      "text": "S.I. 2019/1214; amended by S.I. 2020/1495."
    },
    {
      "type": "footnote",
      "label": "f10",
      "text": "S.I. 2020/1312."
    },
    {
      "type": "footnote",
      "label": "f11",
      "text": "S.I. 2020/1495."
    },
    {
      "type": "footnote",
      "label": "f12",
      "text": "S.I. 2020/1545."
    },
    {
      "type": "footnote",
      "label": "f13",
      "text": "S.I. 2020/1546."
    },
    {
      "type": "footnote",
      "label": "f14",
      "text": "S.I. 2020/1544."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1641/introduction",
    "retrieved_at": "2026-10-28T22:19:10.400067+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}